TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

Blog Article

The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of Bottle Opener financial statement of fraud occurrence in Indonesia.The results show that: only Pressure and Rationalization elements can define the likelihood of financial statement fraud.The Capability and Arrogance proxies proposed COND in this research are not proven to explain the opportunities for financial statement fraud.

This research finding shows that the fraud pentagon theory still needs testing in different contexts.